Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh

h vien : Pham Th Phi Phung http://www.ebook.edu.vn Trang 1 Phan 1 : GII THIEU TONG QUAN VE CONG TY TNHH O AC XD TM HNG THNH 1. Lch s hnh thanh va qua trnh phat trien . Can c Ngh nh 34/CP ngay 23/4/1994 cua chnh phu quy nh chc nang, nhiem vu, quyen han va to chc bo may cua Tong cuc a chnh Can c quy che ang ky va hoat ong hanh nghe o ac ban o ban hanh kem theo quyet nh so :656Q/C ngay 4/11/1997 cua tong cuc trng a chnh Giay phep thanh lap so 1440/GP/TLDN Ngay 07/7/1998 cua UBND thanh pho Ho Ch Minh va giay ang ky kinh doanh so 045533 do s ke hoach va au t TP.Ho Ch Minh cap ngay 23/7/1998 Ten cong ty : CONG TY TNHH O AC XD TM HNG THNH a ch : 24A ien Bien Phu ,Phng 15 ,Quan Bnh Thanh . ien thoai : 08.8980282 Fax : 5123040 Email : hungthinh_map@yahoo.com Tai khoan : 4311 00 30 01 0537 tai Ngan Hang Thng Mai Co Phan ong A Thanh Pho Ho Ch Minh. Co von phap nh c xac nhan 1.200.000.000 ang ky thue va bao hiem tai : Quan Bnh Thanh TP.HCM So chi nhanh : 9 chi nhanh. 2. Chc nang nganh nghe 2.1. oi vi o ac ban o a chnh: - Khao sat anh gia hien trang (oi vi cac cong trnh ln, co hien trang phc tap). - Lap hp ong kinh te thi cong. - Thu nhap cac tai lieu co lien quan en khu o. - Xin tham khao, trch luc tai lieu a chnh lien quan en khu o ( tai Trung Tam Thong Tin Lu Tr T Lieu a Chnh Nha at). - Lap phng an ky thuat va to chc thi cong cong trnh o ac (oi vi cac cong trnh ln, hoac o lap ban o a chnh theo nhng n v hanh chnh). - Thi cong o ac thc a. - Noi nghiep tnh toan va lap ho s goc tren nen tai lieu a chnh. - Bo tr cam coc moc xac nh ranh, phan chiet lo tha theo ban o qui hoach

va ho s ky thuat o ac (oi vi ho s cam moc phan lo). - Kiem tra ky thuat ho s o ac. - Lap ban ve chnh thc theo mau va in an. Sinh vien : Pham Th Phi Phung http://www.ebook.edu.vn Trang 2 - Giao nop san pham e nghiem thu (cap quan ly Nha Nc trc thuoc tai S TaiNguyen va Moi Trng TP. HCM). - Giao thanh pham ban o theo hp ong cho khach hang. 2.2. Cac cong trnh o ac ban o khac: - Khao sat anh gia hien trang (oi vi cac cong trnh ln). - Lap hp ong kinh te thi cong. - Thu thap cac tai lieu co lien quan en khu o. - Lap phng an ky thuat va to chc thi cong cong trnh o ac. - Thi cong o ac thc a. - Noi nghiep tnh toan va lap ho s goc. - Lap ban ve chnh thc theo mau va in an. - Lap cac bieu thong ke so lieu, bieu tnh toan theo noi dung cong viec a thong nhat trong hp ong. - Bo tr cong trnh, quan trac theo doi thi cong cac cong trnh xay dng - Kiem tra ky thuat ho s o ac, ban o so lieu tnh toan. - Ban giao ho s thanh qua cho khach hang theo hp ong. 3. C cau to chc va bo may quan ly nhan s 3.1. C cau to chc - Ten n v : CONG TY TNHH O AC XD TM HNG THNH. - a ch : 24A ien Bien Phu Phng 15, Quan Bnh Thanh. Lc lng chuyen mon ky thuat ( Trong danh sach nay khong tnh cac cong tac vien hoac ngi kiem nhiem.) Tong so : 21 ngi. - Ky s trac a ban o : 2 - C nhan khoa hoc a chat : 2 - Kien truc s : 2 - Ky s ien ien t : 1 - Ky S ky thuat Xay Dng : 2 - Trung cap a chnh : 7 - Cong nhan ky thuat : 2 - Ky thuat nong nghiep : 1 - Trung hoc quan ly at ai : 1 - Ky thuat xay dng : 1 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung http://www.ebook.edu.vn Trang 3 S O TO CHC

GIAM OC KIEM CHU TCH HQT QUAN LY HANH CHNH P. GIAM OC KY THUAT TO TAI CHNH KE TOAN QL DA NGOAI ,QLPC O AC TO KY THUAT QUAN THU HS KY THUAT THU QUY NHOM O A A CHNH CHI NHANH BHH (CO TTB) TO KIEM TRA KIEM SOAT NHOM O B QSD NHAAT CN AN LAC (CO TTB) CHI NHANH HUYEN CU CHI NHOM O BGT TKXD CAC CHI NHANH TRC THUOC NHOM O B CN BHH,AN LAC,CU CHI Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung http://www.ebook.edu.vn Trang 4 3.2. Chc nang va nhiem vu cua cac phong ban Bo may to chc quan ly cua cong ty la giam oc thc hien theo che o thu trng. Giam oc la ngi co tham quyen cao nhat chui trach nhiem trc cty ve moi hoat ong Viec tuyen dung can bo cong nhan vien chc trc tiep tuyen trong nc da vao s giup cua cac c quan quyen lc, cac cong ty dch vu trong nc, u tien

cho ngi co trnh o va ky thuat cao. Tuy nhien, xet ve mat khach quan cty con co nhng u iem va khuyet iem can khac phuc va phat huy. .. u iem: Giam oc la ngi ch ao trc tiep nen no thng mang tnh kp thi va co nhng quyet nh thch hp vi nhng bien ong cua th trng .Co oi ngu nhan vien tre trung , nang ong, hoa nha.. .. Nhc iem: Do cong ty co nhieu chi nhanh cac quan ,huyen nam ngoai thanh xa tru s chnh cua cong ty nen viec nhan vien i lai e bao cao cho cong ty chnh la bat tien. 4. San pham cong ty La nhng ban ve c cac ky s co kinh nghiem va ky thuat cao a o ac ky lng tren may va a ra nhng ban ve chnh xac ve toa o nha , at s dung cung nh giup cho ngi dan nhanh chonh va tiet kiem c thi gian trong viec lam giay t nha at . 5. Qui trnh ve chat lng thanh qua o ac ban o : San pham cua cong tac o ac ban o noi chung khong cho phep co th pham, do o trong qua trnh thi cong cac cong trnh ve o ac ban o t giai oan ieu tra khao sat ban au en thi cong o ac thc a, tnh toan noi nghiep eu phai tuan thu theo ung qui trnh qui pham hien hanh, phai to chc tot cong tac theo doi kiem tra thng xuyen va nh ky trong suot thi gian thc hien cong trnh. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 5 6. San pham va ke hoach san lng nam : - San pham cac ban o hien trang v tr theo nen tai lieu a chnh : + Ho s ban o tha at nho, le : khoang 2.000hos/ nam. + Ho s ban o vi khu at trung bnh : khoang 100hos/ nam. + Ho s ban o vi khu at ln : khoang 25hos/ nam.

- San pham ban o a hnh, ban o cao o tnh toan khoi lng ao ap cac trac doc trac ngang, ban o quan trac nh v bo tr cong trnh,hien trang giai toa en bu : khoang 20hpong/ nam. o ac ban o. T van khao sat thiet ke cac cong trnh xay dng .San lap mat bang .Mua may moc thiet b ,vat t ,nguyen phuc vu cac nganh san xuat .Dch vu thng mai .ai ly ky gi hang hoa .Kinh doanh nha .Nhan quyen s dung at e xay nha ,e ban hoac cho thue ,au t xay dng c s ha tang theo quy hoach xay dng nha e e chuyen quyen s dung at .Dch vu mua ban cho thue nha . Do co oi ngu ky s lanh nghe va phong cach lam viec hang hai a tao ra nhieu uy tin oi vi khach hang ve viec o ac va tao ra nhng ban ve chnh xac. 7. Quy trnh lam viec tai cong ty Khach hang ti cong ty se c oi ngu nhan vien lanh nghe trong cong ty hng dan tan tnh ve viec lam cac loai giay t cung nh quyen s dung nha , quyen s dung at ,noi cach khac la cong ty co the giup ngi dan lam cac loai so hong ,so o mot cach nhanh chong va ton thi gian 8. To chc bo may ke toan va cong tac ke toan tai cong ty 8.1. Bo may ke toan Cong ty thc hien hach toan theo phng thc hach toan oc lap. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 6 S o bo may ke toan c sap xep nh sau: 8.2. Chc nang Ke toan trng :La ngi chu trach nhiem ve toan bo cong viec ke toan cua cong ty trc giam oc. Giup Giam oc ch ao, to chc thc hien cong tac tai chnh va theo doi trc tiep : + Nguon von va TSC cua cong ty. + Ke toan cac nhiem vu tieu thu, ket qua va thu nhap. + ong thi kiem nhiem cong tac tai vu, lap cac bieu tai chnh cua cong ty. Ke toan tong hp :

+ Ke toan tong hp ghi chep phan anh tong quat tnh hnh tai san va hoat ong cua n v. + Co nhiem vu ghi so, lap bao cao phan tch hoat ong, to chc lu tr tai lieu ke toan, co the phan tch chi ph san xuat, tnh gia thanh, chi ph ban hang, chi ph quan ly doanh nghiep... Giup ke toan vien theo doi va hach toan cac nghiep vu Ke toan vien: +Thc hien ghi chep cac chng t ban au, m cac so hoac the ke toan chi tiet e phan anh so lieu phat sinh. Gi cac so sach, bao bieu lien quan, tong hp va lap cac bao bieu ke toan, theo doi tnh hnh thu chi tien mat, TGNH, theo doi cac Ke toan trng Ke toan tong hp Ke toan vien Thu quy Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 7 nghiep vu thanh toan cong n, oi chieu cong n, cac khoan lng va trch theo lng .. Hnh thc to chc cong tac ke toan: - La hnh thc lap ke hoach tap trung, cong tac ke toan c thc hien phong ke toan cong ty. .. Hnh thc ke toan ap dung: - Vi quy mo, ac iem san xuat kinh doanh va trnh o nhan vien quan ly, cong ty a chon hnh thc ke toan la Nhat ky Chung. - S o hach toan nh sau: .. Ghi chu : Ghi hang ngay ( nh ky ) Ghi vao cuoi thang ( hoac nh ky ) oi chieu ,kiem tra. Chng t goc So Nhat ky chung So quy So Cai So chi tiet Bang tong hp Chi tiet Bang can oi tai khoan Bao cao tai chnh

Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 8 .. Ghi chep : Hang ngay can c vao cac chng t goc ghi nghiep vu phat sinh vao so Nhat ky chung theo trnh t thi gian. - Sau o can c vao so Nhat ky chung e ghi vao so Cai. - Trng hp dung so Nhat ky ac biet th hang ngay can c vao cac chng t goc ghi nghiep vu phat sinh vao cac so Nhat ky ac biet co lien quan nh ky hoac cuoi thang tong hp cac nghiep vu tren so Nhat ky ac biet va lay so lieu tong hp ghi mot lan vao so Cai .Cuoi thang tong hp so lieu cua so Cai va lay so lieu cua so Cai ghi vao Bang can oi phat sinh cac tai khoan tong hp. - oi chieu vi cac tai khoan co m cac so hoac the ke toan chi tiet th sau khi ghi so nhat ky phai can c vao chng t goc ghi vao cac so hoac the ke toan chi tiet lien quan. - Cuoi thang cong so hoac the ke toan chi tiet lap bang tong hp chi tiet cua tng tai khoan e oi chieu vi bang can oi so phat sinh . - Sau khi kiem tra oi chieu khp ung cac so lieu ,cac bang can oi so phat sinh c dung lam can c e lap bang can oi ke toan va cac bao bieu ke toan khac. Phan 2 : C S LY LUAN 1. Gii thieu s lc ve tien lng 1.1. Khai niem ,y ngha cua tien lng va cac khoan trch theo lng. Tien lng la mot pham tru kinh te gan lien vi lao ong ,tien te va nen san xuat hang hoa. Tien lng la bieu hien bang tien cua bo phan san pham xa hoi ma ngi lao ong c s dung e bu ap hao ph lao ong cua mnh trong qua trnh san xuat nham tai san xuat sc lao ong. Mac khac ,tien lng la mot bo phan cau thanh nen gia tr san pham do ngi lao ong tao ra.Tuy theo c che quan ly ma tien lng co the xac nh la moat bo phan cua chi ph san xuat kinh doanh cau thanh nen gia thanh san pham hay c

xac nh la mot bo phan cua thu nhap ket qua tai chnh cuoi cung cua hoat ong SXKD trong doanh nghiep. Theo to chc Lao ong Quoc Te ( ILO ), tien lng la s tra cong hoac thu nhap, bat luan ten goi hay cach tnh the nao, ma co the bieu hien bang tien va c an nh gia ngi s dung lao ong va ngi lao ong, hoac bang phap luat, phap quy quoc gia, do ngi s dung lao ong viet tay hay bang mieng, cho mot cong viec a thc hien hay se phai thc hien, hoac cho nhng dch vu a lam hay se phai lam. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 9 Ngoai tien lng ma ngi lao ong c hng theo so lng va chat lng cua mnh,ho con c hng cac khoan tien thng theo quy nh cua n v nh thng do phat huy sang kien ,thng do thi ua,do nang suat lao ong va cac khoan tien thng khac. Trong trng hp ngi lao ong tam thi hay vnh vien mat sc lao ong nh khi b om au,thai san,tai nan lao ong,hu tr mat sc hay t tuat se c hng khoan tr cap nham giam bt kho khan trong cuoc song,o la khoan tr cap bao hiem xa hoi (BHXH) Quy bao hiem xa hoi c tao ra bang cach trch theo ty le phan tram tren tien lng phai thanh toan cho cong nhan e tnh vao chi ph SXKD va khau tr vao tien lng cong nhan.Theo quy nh hien nay th ty le nay la 20% trong o:tnh vao CPSXKD 15% va cong nhan phai chu la 5%. Khoan chi tr cap bao hiem xa hoi cho ngi lao ong khi om au,thai san,tai nan lao ong,hu tr va t tuat c tnh tren c s so lng,chat lng lao ong va thi gian ma ngi lao ong a cong hien cho xa hoi trc o. Ty le tnh bao hiem xa hoi tnh vao chi ph san xuat c quy nh 10% DN phai nop cho c quan quan ly e chi cho 2 noi dung: hu tr va t tuat,con 5% c

dung e chi nop cho 3 noi dung:om au,thai san va tai nan lao ong.khoan chi nay co the cho phep doanh nghiep e lai chi tra (thay lng) cho ngi lao ong khi co phat sinh thc te,so tha,thieu se c thanh toan vi c quan quan ly:neu chi thieu se c cap bu,chi khong het se phai nop len.Hoac co the nop het 5% quy nay cho c quan quan ly,khi co phat sinh thc te se do c quan quan ly thc hien chi tra cho ngi lao ong can c vao cac chng t chng minh (hien nay quy nay c quan ly theo hng nay). Ty le trch ma ngi lao ong phai chu c doanh nghiep nop ho len c quan quan ly (cung voi 10% tren). Nh vay,neu doanh nghiep c phep e lai 5% khoan chi BHXH th ch phai nop 15%,con neu doanh nghiep khong c phep thc hien trc tiep chi th phai nop het 20% cho c quan quan ly. Nhan xa hoi hoa viec kham cha benh,ngi lao ong con c hng che o kham cha benh khong mat tien bao gom cac khoan chi ve vien ph,thuoc men , khi om au .ieu kien e ngi lao ong kham cha benh khong mat tien la ho phai co the bao hiem y te ,theo quy nh hien nay BHYT c trch theo ty le 3% tren lng phai thanh toan cho cong nhan trong o tnh vao chi ph SXKD la 2% va khau tr vao tien lng cong nhan la 1% . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 10 Ngoai ra e phuc vu cho hoat ong cua to chc cong oan c thanh lap theo luat cong oan,doanh nghiep phai trch lap quy kinh ph cong oan.Quy kinh ph cong oan c thanh lap bang cach trch theo ty le quy nh tren tien lng phai tra va c tnh vao chi ph kinh doanh san xuat trong ky. Theo quy nh hien hanh ,ty le trch kinh ph cong oan tnh vao chi ph tren tien lng phai tra la 2% trong o 1% danh cho hoat ong cong oan c s va 1% cho hoat ong cong oan cap tren.Khoan chi cho hoat ong cong oan c s co the

c thc hien tren so sach ke toan hoat ong SXKD cua doanh nghiep hoac khong neu khoan nay the hien tren so sach ke toan hoat ong san xuat kinh doanh,th sau khi trch vao chi ph doanh nghiep se chuyen nop toan bo khoan kinh ph nay .Moi khoan chi tieu tai c s se do to chc cong oan quan ly va quyet toan vi cong oan cap tren . Tang cng quan ly lao ong,cai tien va hoan thien viec phan bo va s dung co hieu qua lc lng lao ong,cai tien va hoan thien che o tien lng,che o s dung quy bao hiem xa hoi ,bao hiem y te ,kinh ph cong oan c xem la moat phng tien hu hieu e kch thch ngi lao ong gan bo vi hoat ong SXKD ,ren luyen tay nghe ,nang cao nang suat lao ong.Tren c s cac chnh sach che o lao ong,tien lng ,bao hiem xa hoi ,bao hiem y te ,kinh ph cong oan Nha nc a ban hanh ,cac doanh nghiep tuy thuoc vao ac iem nganh mnh phai to chc tot lao ong nham nang cao hieu qua hoat ong san xuat kinh doanh ,ong thi tnh toan ,thanh toan ay u kp thi cac khoan tien cong oan nham khuyen khch ngi lao ong thc hien tot nhiem vu ,gop phan the hien tot ke hoach SXKD cua doanh nghiep . 1.2. Ban chat cua tien lng. Ban chat cua tien lng cung thay oi tuy theo cac ieu kien, trnh o phat trien kinh te xa hoi va nhan thc cua con ngi. Trc ay tien lng c coi la gia tr sc lao ong trong nen kinh te th trng . Vi viec ap dung nguon nhan lc vao cac doanh nghiep, tien khong con la n thuan la sc lao ong na. Quan he gia ngi va chu s hu lao ong va ngi lao ong a co nhng thay oi c ban. Lieu rang viec ap dung nguon nhan lc trong doanh nghiep, quan he nay co the chuyen t hnh thc boc lot , mua ban hang hoa sang hnh thc quan he song phng, oi ben cung co li hay khong va

Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 11 ban chat tien lng la g van la mot van e oi hoi phai c tiep tuc nghien cu va phat trien. Nhng theo quan iem mi: Tien lng la gia ca sc lao ong phu hp vi quan he cung cap sc lao ong trong nen kinh te th trng. Tien lng cua ngi lao ong do hai ben thoa thuan trong hp ong va c tra theo nang suat lao ong, chat lng va hieu qua cong viec. 1.3. Chc nang va nhiem vu tien lng va cac khoan phai trch theo lng. 1.3.1. Chc nang cua tien lng Tien lng gi vai tro trong cong tac quan ly ,trong i song va ca ve mat chnh tr xa hoi .e gi c vai tro quan trong tien lng phai the hien ung chc nang c ban sau : Tien lng am bao u chi ph bu ap tai tao sc lao ong .ay la cung la yeu cau nhat thiet cua tien lng , phai nuoi song ngi lao ong, duy tr sc lao ong cua ho. am bao vai tro kch thch cua tien lng v s thuc ep cua tien lng phai co trach nhiem cao oi vi cong viec , tien lng phai tao ra c nien say me nghe nghiep. V tien lng, ngi lao ong t thay phai khong ngng boi dng, nang cao ve ca moi mat ca kien thc ly luan , ky nang ky xao , chu kho tm toi hoc hoi, rut kinh nghiem. am bao vai tro phan phoi lao ong cua tien lng : vi tien lng thoa ang ngi lao ong t nguyen lam tot moi cong viec c giao , du au ,lam g , du cong viec cong viec oc hai , kho khan en nhng nao . Vai tro quan ly lao ong tien lng :Doanh nghiep s dung cong cu tien lng khong ch vi muc ch tao ieu kien vat chat cho ngi lao ong ma con v muc ch khac la: thong qua viec tra lng co the kiem tra , theo doi, giam sat

ngi lao ong lam viec theo y nh cua mnh , am bao tien lng chi ra em lai ket qua va hieu qua ro ret . Hieu qua cua tien lng khong ch c tnh theo thang ma con c tnh theo ngay , tng gi toan doanh nghiep tng bo phan cua tng ngi Cung co the mot ngi b tra tien lng thang thap nhng tnh theo gi th rat cao v khong lam ay u ngay cong trong thang va gi trong ngay quy nh . V vay doanh nghiep phai tnh toan ky lng e tien lng chi ra em lai hieu qua tot nhat va quan ly quy lng chat che. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 12 Gi vai tro quan trong trong i song cua ngi lao ong v sc lao ong ho a bo ra nham e nuoi song gia nh va ban than cua ngi lao ong vi the phai cong bang theo phng phap lam nhieu tra nhieu, lam t tra t. 1.3.2. Nhiem vu tien lng va cac khoan phai trch theo lng: e thc hien chc nang ke toan trong cong viec ieu hanh quan ly cua doanh nghiep ,ke toan tien lng ,BHXH , BHYT,KPC can thc hien nhng nhiem vu sau: To chc , phan anh ghi chep ay u tong hp mot cach trung thc, kp thi, tnh hnh thc hien co s bien ong ve so lng va chat lng lao ong, tnh hnh s dung thi gian lao ong va ket qua lao ong. Tnh toan chnh xac, kp thi, ung chnh sach cac khoan che o cua tien lng, thng, cac khoan phai tra cho ngi lao ong, phan anh ay u kp thi, chnh xac tnh hnh thanh toan va cac khoan tra cho ngi lao ong . Viec thc hien kiem tra tnh hnh huy ong va s dung lao ong, tnh hnh chap hanh cac chnh sach che o lao ong tien lng . Tnh toan va phan bo chnh xac , ung oi tng va cac khoan trch theo lng , trch BHXH, BHYT, KPC vao chi ph san xuat kinh doanh . Hng dan kiem

tra cac bo phan trong n v, thc hien ay u , ung an che o ghi chep ban au ve lao ong tien lng , BHXH, BHYT, KPC, M so ke toan va hach toan lao ong tien lng , BHXH,BHYT,KPC ung che o , ung phng . Lap bao cao ve lao ong tien lng ,BHXH, BHYT, KPC, thc hien s dung chung lao ong, quy tien lng , quy BHXH, BHYT, KPC de xuat cac bien phap nang cao hieu qua tiem nang lao ong. au tranh nhng hanh vi chong tham nhung , vo trach nhiem ,vi pham ky luat lao ong ve quy lng, che o phan phoi lao ong. 2. C cau thu nhap Thu nhap cua ngi lao ong bao gom cac khoan: Tien lng c ban, tien phu cap, tien thng va cac loai phuc li. Moi yeu to co cach tnh rieng va co y ngha khac nhau oi vi viec kch thch ong vien ngi lao ong hang hai, tch cc, sang tao trong cong viec . 2.1. Tien lng c ban Tien lng c ban la tien lng c xac nh tren c s tnh u cac nhu cau c ban ve sinh hoc, xa hoi, ve mc o phc tap va mc o tieu hao lao ong trong Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 13 nhng ieu kien lao ong trung bnh cua tng nghanh nghe cong viec. Viet Nam, c xac nh quan he thong nhat theo thang lng bang lng cua nha nc. 2.2. Phu cap lng Phu cap lng la tien tra cong lao ong ngoai tien lng c ban. No bo sung cho lng c ban, bu ap them cho ngi lao ongkhi ho phai lam viec trong ieu kien lao ong khong on nh hoac khong thuan li ma cha c tnh tren c s anh gia anh hng cua moi trng lam viec. Tien phu cap co y ngha kch thch ngi lao ong thc hien tot cong viec trong nhng ieu kien kho khan, phc tap hn bnh thng.

2.3. Tien thng Tien thng la loai kch thch vat chat co tac dung rat tch cc oi vi ngi lao ong trong viec phan au thc hien cong vec tot hn . Cac doanh nghiep thng ap dung mot so loai thng sau: - Thng nang suat, chat lng - Thng tiet kiem - Thng sang kien - Thng theo ke qua lao ong kinh doanh chung cua doanh nghiep - Thng tm c ni cung ng, tieu thu k ket hp ong - Thng am bao ngay cong. 2.4. Phuc li Cac loai phuc li ma ngi lao ong c hng rat a dang va phu thuoc vao nhieu yeu to khac nhau nh quy nh c hng cua chnh phu, tap quan trong nhan dan, mc o phat trien cua kinh te , kha nang tai chnh va cac yeu to, hoan canh cu the cua doanh nghiep. Phuc li the hien s quan tam cua doanh nghiep en i song ngi lao ong, co tac dung kch thch nhan vien trung thanh, gan bo vi doanh nghiep. Du cng v cao hay thap, hoan thanh tot mot cong viec hoac trung bnh , co trnh o lanh nghe cao hay thap a la nhan vien trong doanh nghiep eu c hng phuc li Phuc li cua doanh nghiep gom co: Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 14 - Bao hiem xa hoi va bao hiem y te - Hu tr - Ngh phep - An tra do doanh nghiep ai tho - Tr cap cua doanh nghiep cho cac nhan vien ong con hoac co hoan canh kho khan - Qua tang cua doanh nghiep cho cac nhan vien vao cac dip sinh nhat, mng tho cha me nhan vien Ngay nay , khi cuoc song cua ngi lao ong c nang cao do c cai thien ro ret, trnh o van hoa cua ngi lao ong cung c nang len, ngi lao ong i

lam mong muon khong ch co yeu to vat chat nh lng c ban, thng, tr cap phuc li, ma con mong muon co c c hoi thang tien trong nghe nghiep, c thc hien nhng cong viec mang tnh thach thc, sang tao. 3. Cac hnh thc tien lng ,quy tien lng . 3.1. Cac hnh thc tien lng . Tien lng tra cho ngi lao ong phai quan triet nguyen tac phan phoi theo lao ong,tra lng theo so lng va chat lng lao ong co y ngha rat to ln trong viec ong vien,khuyen khch ngi lao ong phat huy tinh than dan chu c s,thuc ay ho hang say lao ong sang tao,nang cao nang suat lao ong nham tao ra nhieu cua cai vat chat cho xa hoi ,nang cao i song vat chat ,tinh than cua moi thanh vien trong xa hoi . Hien nay ,viec tnh tra lng cho ngi lao ong c tien hanh theo hai hnh thc chu yeu :hnh thc tien lng theo thi gian va hnh thc tien lng theo san pham . Hnh thc tnh tien lng theo thi gian : Tien lng tnh theo thi gian la tien lng tnh tra cho ngi lao ong theo thi gian lam viec,cap bac cong viec va thang lng cho ngi lao ong.Tien lng tnh theo thi gian co the thc hien tnh theo thang,ngay hoac bac gi lam viec cua ngi lao ong tuy thuoc theo yeu cau va trnh o quan ly thi gian lao ong cua doanh nghiep . Tien lng thi gian co the thc hien tnh theo thi gian gian n hay tnh theo thi gian co thng. .. Cong thc tnh theo thi gian : Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 15 Hnh thc tien lng tnh theo thi gian co hieu han che v tien lng tnh tra cho ngui lao ong cha am bao ay u nguyen tac phan pho theo lao ong v

cha tnh en mot cach ay u chat lng lao ong,do o cha phat huy ay u chc nang on bay kinh te cua tien lng trong iec kch thch s phat trien cua san xuat,cha phat huy het kha nang san co cua ngi lao ong . Do nhng han che tren ,khi ap dung hnh thc tien lng theo thi gian can thc hien mot so bien phap phoi hp nh :giao duc chnh tr t tng,ong vien khuyen khch vat chat,tinh than di cac hnh thc tien thng;thng xuyen kiem tra viec chap hanh ky luat lao ong va s dung thi gian lao ong .viec phoi hp nhieu bien phap se tao cho ngi lao ong t giac lao ong co ky luat va co nang suat cao . Hnh thc tien lng tnh theo san pham Tien lng tnh theo san pham la tien lng tnh tra cho ngi lao ong theo ket qua lao ong khoi lng san pham,cong viec va lao cu a hoan thanh,bao am ung tieu chuan,ky thuat chat lng a quy nh va n gia tien lng tnh cho mot n v san pham,cong viec lao cu o . Tien lng tnh theo san pham co the c thc hien theo nhng cach sau : .. Tien lng tnh theo san pham trc tiep (khong han che) Tien lng theo tnh theo san pham trc tiep c tnh cho tng ngi lao ong hay cho mot tap the ngi lao ong thuoc bo phan trc tiep san xuat . .. Tien lng tnh theo san pham gian tiep : Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 16 Tien lng theo san pham gian tiep cung c tnh cho tng ngi lao ong hay cho mot tap the ngi lao ong thuoc bo phan gian tiep phuc vu san xuat hng lng phu thuoc vao ket qua lao ong cua bo phan trc tiep trc tiep san xuat . Theo cach tnh nay,tien lng c lnh can c vao tien lng theo san pham cua bo phan trc tiep san xuat va ty le lng cua bo phan gian tiep phuc vu san

xuat quan tam en ket qua hoat ong san xuat v no gan lien vi li ch kinh te cua ban than ho . Tien lng tnh theo san pham co thng :la tien lng tnh theo san pham trc tiep hay gian tiep ket hp vi che o khen thng do doanh nghiep quy nh nh thng chat lng san pham tang ty le san pham chat lng cao,thng tang nang suat lao ong ,tiet kiem nguyen vat lieu Tien lng tnh theo san pham co thng c tnh theo tng ngi lao ong hay cho mot tap the ngi lao ong . Theo cach tnh nay,ngoai tien lng theo san pham trc tiep khong han che ngi lao ong con c hng mot khoan tien thng theo quy nh cua n v.Cach tnh kng nay co tac dung kch thch ngi lao ong khong phai ch quan tam en so lng san pham lam ra ma con quan tam nang cao chat lng san pham,tang nang suat lao ong,tiet kiem nguyen vat lieu Khoan tien thng nay trch t li ch kinh te mang lai do viec tang ty le san pham co chat lng cao,gia tr NVL tiet kiem c . Tien lng tnh theo san pham luy tien :la tien lng tnh theo san pham trc tiep ket hp vi suat tien thng luy tien theo mc o hnh thanh vt mc san xuat san pham . Suat tien thng luy tien theo mc o hnh thanh vt mc ke hoach san xuat san pham do doanh nghiep quy nh.V du nh c vt 10% nh mc th tien thng tang them cho phan vt la 20%,vt t 11% en 20% nh mc th tien thng tang them cho phan vt la 40% vt t 50% tr len th tien thng tang them cho phan vt la 100% vv Tien lng theo san pham luy tien cung c tnh cho tng ngi lao ong hay tap the ngi lao ong nhng bo phan san xuat can thiet phai ay manh toc o san xuat .No khuyen khch ngi lao ong phai luon phat huy sang tao cai tien ky thuat nham nang cao nang suat lao ong am bao cho n v thc hien ke hoach

san xuat san pham mot cach ong bo va toan dien.Tuy nhien,khi ap dung tnh lng theo san pham luy tien doanh nghiep can chu y khi xay dng tien thng luy tien nham han che hai trng hp co the xay ra o la,ngi lao ong phai tang Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 17 cng o lao ong ,khong bao am sc khoe cho ngi lao ong san xuat lau dai va toc o tang tien lng ln hn toc o tang nang suat lao ong. Tien lng khoan theo khoi lng cong viec hay tng cong viec cho tng ngi lao ong hay mot tap the ngi lao ong nhan khoan . Tien lng khoan c ap dung oi vi nhng khoi lng cong viec hoac tng cong viec can phai c hoan thanh trong moat thoi gian nhat nh . Trong cac doanh nghiep thuoc nganh san xuat nong nghiep,tien lng khoan co the thc hien theo cach khoan tng phan cong viec hoac khoan thu nhap (khoan gon) cho ngi lao ong . Trong cac doanh nghiep thuoc nganh xay dngco the thc hien theo cach khoan gon quy lng theo han muc cong trnh cho oi san xuat . Khi thc hien cach tnh lng theo tien lng khoan can chu y kiem tra tien o va chat lng cong viec khi hoan thanh nghiem thu nhat la oi vi cac cong trnh xay doing c ban v co nhng phan cong viec khuat khi nghiem thu khoi lng cong trnh hoan thanh se kho phat hien . Tien lng tnh theo san pham cuoi cung : Theo cach tnh lng nay,tien lng oi vi cac doanh nghiep san xuat co tnh chat khai thac se da tren c s gia tr san lng at c sau khi tr i cac khoan tieu hao vat chat,nop thue ,trch nop cac quy theo che o quy nh va ty le thch ang phan phoi cho ngi lao ong;oi vi cac doanh nghiep co tnh chat che bien,doanh nghiep can tao cac ieu kien on nh san xuat ,to chc lai tng day

chuyen san xuat va xac nh ro giai oan cuoi cung cua tng na thanh phan hoac thanh pham e xac nh tien lng tnh theo san pham cuoi cung cho tng ngi lao ong hay mot tap the ngi lao ong . Cach tnh lng nay la tien bo nhat v no gan trach nhiem cua ca nhan hoac tap the ngi lao ong vi chnh san pham ma ho a lam ra.Nh vay trong trng hp tnh lng theo san pham cuoi cung,tien lng phai tra cho ngi lao ong khong thuoc CPSX ma nam trong thu nhap con lai sau khi tr i cac khoan chi ph hp ly va cac khoan phan phoi li nhuan theo quy nh . Tien lng tnh theo san pham neu tnh cho tap the ngi lao ong th doanh nghiep can van dung nhng phng an chia lng thch hp e tnh chia lng cho tng ngi lao ong trong tap the,am bao nguyen tac phan phoi theo lao ong va khuyen khch ngi lao ong co trach nhiem vi tap the cung lao ong.Tnh chia lng cho tng ngi lao ong trong tap the co the c tien hanh theo cac phng an khac nhau : Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 18 Chia lng theo cap bac tien lng va thi gian lao ong thc te cua tng ngi lao ong trong tap the o.Cac bc tien hanh nh sau : + Xac nh he so chia lng : + Tnh tien lng chia cho tng ngi : Chia lng theo cap bac cong viec va thi gian lam viec thc te cua tng ngi lao ong ket hp vi viec bnh cong cham iem cua tng ngi lao ong trong tap the o.Cac bc tien hanh nh sau : + Xac nh tien lng theo cap bac cong viec va thi gian lam viec cho tng ngi : + Xac nh chenh lech gia tien lng thc lnh cua tap the vi tong tien lng tnh theo cap bac cong viec va thi gian lam viec cua tap the la phan lng do tang nang suat lao ong,chia theo so iem c bnh cua tng cong nhan trong tap

the . + Xac nh tien lng c lnh cua tng ngi la so tong cong phan lng tnh theo cap bac cong viec va thi gian lam viec vi phan lng c lnh do tang nang suat lao ong . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 19 Chia lng theo bnh cong cham iem hang ngay cho tng ngi lao ong trong tap the o . Tuy thuoc vao tnh chat cong viec c phan cong cho tng ngi lao ong trong tap the lao ong co phu hp gia cap bac ky thuat cong nhan vi cap bac cong viec c giao;lao ong gian n hay lao ong co yeu cau ky thuat cao e la chon phng an chia lng cho thch hp nham ong vien ,khuyen khch va tao ieu kien cho ngi lao ong phat huy het nang lc lao ong cua mnh . Hnh thc tien lng tnh theo san pham la hnh thc co nhieu u iem,am bao nguyen tac phan phoi theo lao ong lam cho ngi lao ong quan tam en so lng va chat lng lao ong cua mnh.Tien lng tnh theo san pham phat huy ay u vai tro on bay kinh te ,kch thch san xuat phat trien ,thuc ay tang nang suat lao ong ,tang san pham cho xa hoi . Tuy nhien e hnh thc tnh lng theo san pham co the ap dung mot cach thuan li va huy ay u nhng u iem cua hnh thc nay doanh nghiep xay dng c mot he thong nh mc lao ong that hp ly,xay dng c mot n gia tien lng tra cho tng loai san pham ,tng loai cong viec,lao vu mot cach khoa hoc hp ly.Ben canh o doanh nghiep phai xay dng c che o thng phat ro rang,xay dng suat thng luy tien thch hp vi tng loai san pham,cong viec lao vu .Viec nghiem thu san pham ,cong viec lao vu hoan thanh cung phai c to chc quan ly mot cach chat che,am bao ay u ,ung so lng,chat lng theo

quy nh.Cac ieu kien can thiet cho qua trnh san xuat cung phai c am bao nh cung cap vat t,thiet b ,ien ,cac ieu kien ve an toan ,ve sinh cong cong 3.2. Quy tien lng : Quy tien lng la toan bo so tien lng tnh theo so cong nhan vien cua doanh ngiep do doanh nghiep trc tiep quan ly va chi tra lng ,bao gom cac khoan sau : - Tien lng tnh theo thi gian - Tien lng tnh theo san pham - Tien lng cong nhat ,lng khoan - Tien lng tra cho ngi lao ong che tao ra san pham hong trong pham vi che o quy nh. - Tien lng tra cho ngi lao ong trong thi gian ngng san xuat do nguyen nhan khach quan. - Tien lng tra cho ngui lao ong trong thi gian ieu ong cong tac,i lam ngha vu trong pham vi che o quy nh . - Tien lng tra cho ngi lao ong khi a ngh phep ,i hoc theo che o quy nh . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 20 - Tien tra nhuan but ,giang bai . - Tien thng co tnh chat thng xuyen . - Phu cap lam em ,them gi ,them ca . - Phu cap day nghe. - Phu cap cong tac lu ong - Phu cap khu vc ,tham nien nghanh nghe . - Phu cap trach nhiem - Phu cap cho nhng ngi lam cong tac khoa hoc ky thuat co tai nang . - Phu cap hoc nghe ,tap s - Tr cap thoi viec - Tien an gia ca cua ngi lao ong . Ngoai ra trong quy tien lng con gom ca khoan tien chi tr cap bao hiem xa hoi cho cong nhan vien trong thi gian om au ,thai san ,tai nan lo ong ( BHXH tra thay lng ) . Quy tien lng trong doanh nghiep can c quan ly va kiem tra mot cach chat che am bao viec s dung quy tien lng mot cach hp ly va co hieu qua .Quy

tien lng thc te phai c thng xuyen oi chieu vi quy lng ke hoach trong moi quan he vi viec thc hien ke hoach san xuat cua doanh nghiep trong ky o nham phat hien kp thi cac khoan tien lng khong hp ly ,kp thi e ra bien phap nham nang cao nang suat lao ong ,am bao thc hien nguyen tac phan phoi theo lao ong,thc hien nguyen tac mc tang nang suat lao ong bnh quan nhanh hn mc tang tien lng bnh quan gop phan ha thap chi ph san xuat ,ha gia thanh san pham ,tang tch luy xa hoi . 4. Tien lng chnh va tien lng phu Trong ke toan va phan tch kinh te tien lng cua cong nhan vien trong dosanh nghiep c chia lam hai loai : tien lng chnh va tien lng phu . .. Tien lng chnh la tien lng tra cho cong nhan vien trong thi gian cong nhan vien trong thi gian cong nhan vien thc hien nhiem vu chnh cua ho bao gom tien lng tra theo cap bac va cac khoan phu cap kem theo lng nh phu cap trach nhiem ,phu cap khu vc ,phu cap tham nien .. Tien lng phu la tien lng tra cho cong nhan vien trong thi gian CNV thc hien nhiem vu khac ngoai nhiem vu chnh cua ho va thi gian cong nhan vien ngh theo che o c hng lng nh a ngh phep ,ngh v ngng san xuat,i hoc ,i hop Viec phan chia tien lng chnh ,tien lng phu co y ngha quan trong trong cong tac ke toan tien lng va phan tch khoan muc chi ph tien lng trong gia Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 21 thanh san pham .Trong cong tac ke toan,tien lng chnh cua cong nhan san xuat thng c hach toan trc tiep vao chi ph san xuat cho tng loai san pham v tien lng chnh cua cong nhan san xuat co quan he trc tiep vi khoi lng san pham san xuat ra,co quan he vi nang suat lao ong.Trng hp doanh nghiep co

thc hien trch trc chi ph tien lng ngh phep th se can c vao tien lng chnh cua CNSX e tnh so trch trc tien lng ngh phep vao chi ph san xuat kinh doanh . Tien lng phu cua cong nhan trc tiep san xuat khong gan bo viec che tao san pham cung nh khong quan he en nang suat lao ong cho nen tien lng phu c phan bo mot cach gian tiep vao chi ph san xuat cac loai san pham .Tien lng phu thng c phan bo cho tng loai san pham can c theo tien lng chnh CNSX cua tng loai san pham . 5. Che o tien lng mi Nhng che o tien lng mi trong che o lng cai cach nam 1993 cua nha nc. e phu hp vi moi trng san xuat kinh doanh mi khi at nc chuyen sang Kinh te th trng co s quan ly cua nha nc theo nh hng XHCN.Chnh phu ban hanh cac ngh nh 25/CP ve che o tien lng mi. Noi dung chnh cua cac ngh nh tren tom tat nh sau : Nha nc thc hien tien te hoa tien lng bao hiem y te tien nha, tien hoc, c a vao quy tien lng . Cac khoan bu gia nh tien ien , tien nha eu b bai bo.Chi ph thc s c tnh vao trong gia thanh san pham , do o quy tien lng trong doanh nghiep vao chi ph tien lng trong ngan sach nha nc tang manh. Nha nc khong ho tr ngan sach e thc hien che o lng mi, cham dt hoan toan che o bao cap trong lng. Giam oc cac doanh nghiep nha nc phai t tra lng cho nham vien cua mnh theo ket qua san xuat kinh doanh.Theo cac quy nh ve he thong lng thang, bang lng cua nha nc.ieu nay buoc cac doanh nghiep phai cai tien c cau to chc, thc hien tnh hnh giam bien che, co gang nang cao hieu qua san xuat kinh doanh . Thc hien ro phan biet he thong tien lng cua cac chc vu bau c, hanh chn,

s nghiep, san xuat kinh doanh va lc lng vu tran. Tach cac che o ai ngo ra khoi tien lng. C che e sap xep lng oi vi cong nhan trc tiep san xuat kinh doanh la tieu chuan cap bac ky thuat, oi vi vien chc tieu chuan nghiep vu chuyen mon . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 22 Moi quan he gia cac thang lng, bac lng c xac nh tren c s tng quan so vi mc lng toi thieu .Mc lng toi thieu c nh ky thay oi phu hp vi tnh hnh thc te. Mc lng nay c s dung e tnh lng cho cac mc o khac nhau cua he thong thang lng , bang lng, mc lng, phu cap lng e tra cho nhng ngi lam cong viec n gian nhat trong ieu kien lao ong bnh thng. So vi lng toi thieu, bang lng cong chc co he so t 1 en 8.5, bang lng doanh nghiep co he so t 1 en 7.06 Cac khoan phu cap nh sau: Phu cap khu vc: Ap dung oi vi nhng ni xa xoi heo lanh , co nhieu kho khan va kh hau khac nghiet , gom 1 mc tng ng 0.1 ,0.2,0.3, 0.4, 0.5 ,0.6,0.7so vi mclng toi thieu. Phu cap oc hai nguy hiem: Ap dung oi vi cong viec co ieu kien lao ong d0oc hai, nguy hiem cha xac nh mc lng , gom 4 mc tng ng bang 0.1,0.2,0.3,0.4so vi mc lng toi thieu. Phu cap trach nhiem: Ap dung oi vi mot so nghe hoac cong viec oi hoi trach nhiem cao hoac kiem nhiem cong tac quan ly khong thuoc trach nhiem lanh ao, gom 3 mc lng tng ng 0.1,0.2,0.3 so vi mc lng toi thieu. Phu cap em: Ap dung oi vi cong nhan vien chc lam viec t 22 gi en 6 gi sang gom hai mc : 30% cap bac hoac chc vu oi vi cong viec khong thng xuyen lam viec ban em .

 Phu cap thu hut: Ap dung oi vi cong nhan vien chc en lam viec nhng vung kinh te mi, c s kinh te va hai ao xa xoi, at lien co ieu kien sinh hoat ac biet kho khan do cha co c s ha tang ban au, gom 4 mc, tng ng bang 20 %,30%,50%,70% mc lng cap bac hoac chc vu trong thi han 3- 5 nam. Phu cap at o Ap dung cho nhng ni co ch so gia tieu dung cao hn ch so gia sinh hoat chung cua ca nc th 10% tr len, gom 5 mc, tng ng bang 0.1,0.15,0.2,0.25,0.3 so vi mc lng toi thieu Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 23 Phu cap lu ong Ap dung oi vi nhng cong viec hoac oi vi nhng nghe phai thng xuyen thay oi cho va a iem lam viec gom 3 mc , tng ng 0.2,0.4,0.6 so vi mc lng toi thieu. Phu troi Ap dung lam them gi tieu chuan quy nh , c tnh bang 50% tien lng gi tieu chuan neu lam them vao cac ngay thng va 200% tien lng gi tieu chuan neu lam them vao cac ngay le va ngay chu nhat. T thang 9 nam 2001 hoi ngh Trung ng 3, ang Cong San Viet Nam a thong qua quyet nh trao lai quyen t tra lng cho cac doanh nghiep nha nc. Giup cac doanh nghiep nha nc linh hoat hn, thch ng va nang cao nang lc canh tranh. 6. Ta khoan ke toan s dung trong ke toan tien lng ,BHXH ,BHYT . e phan anh tnh hnh thanh toan cac khoan tien lng,BHXH ,BHYT ,KPC ke toan s dung cac tai khoan ke toan chu yeu nh sau : - TK 334 : Phai tra cong nhan vien - TK 338 : Phai tra ,phai nop khac - TK 335 : Chi ph phai tra a. TK 334 : Phai tra cong nhan vien Tai khoan nay dung e phan anh cac khoan phai tra va tnh hnh thanh toan

cac khoan phai tra cho CNV cua doanh nghiep ve tien lng,tien cong,tien thng,BHXH va cac khoan phai tra khac thuoc ve thu nhap cua CNV . Trong cac doanh nghiep xay lap tai khoan nay con c dung e phan anh tien cong phai tra cho lao ong thue ngoai . Ket cau cua TK 334 Phai tra cong nhan vien Ben n : + Cac khoan tien lng,tien cong,tien thng,bao hiem xa hoi va cac khoan khac a tra ,a ng cho nhan vien . + Cac khoan khau tr vao tien lng,tien cong cua cong nhan vien + Cac khoan tien cong a ng trc,hoac a tra vi lao ong thue ngoai (oi vi doanh nghiep xay lap) Ben co : + Cac khoan tien lng,tien cong,BHXH va cac khoan khac phai tra cho CNV . + Cac khoan tien cong phai tra cho lao ong thue ngoai (oi vi doanh nghiep xay lap) . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 24 So d ben co : + Cac khoan tien lng,tien cong,tien thng va cac khoan khac con phai tra cho CNV . + Cac khoan tien cong con phai tra cho lao ong thue ngoai (oi vi DNXL) Tai khoan 334 co the co so d ben N,so d N TK 334 (neu co)phan anh so tien a tra qua so phai tra tien lng,tien cong,tien lng va cac khoan khac cho CNV. TK 334 phai hach toan chi tiet theo 2 noi dung : thanh toan lng va thanh toan cac khoan khac . oi vi cac doanh nghiep xay lap ,TK 334 co 2 TK cap 2 : + TK 3341 Phai tra CNV : dung e phan anh cac khoan phai tra va tnh hnh thanh toan cac khoan phai tra cho CNV cua DNXL ve tien lng,tien phu cap lu ong,tien cho lu ong n,tien cong,cac khoan mang tnh chat lng ,tien

thng,BHXH va cac khoan phai tra khac thuoc ve thu nhap cua CNV (thuoc bien che cua doanh nghiep). + TK 3342 Phai tra lao ong thue ngoai:Dung e phan anh cac khoan phai tra va tnh hnh thanh toan cac khoan phai tra cho cac lao ong thue ngoai khong bien che cua doang nghiep xay lap . Lu y :TK 3341,3342 khong phan anh tien cong khoan cho cac n v nhan nhan khoan va thanh toan khoan chio nay thc hien qua TK 141 . b. TK 338 Phai tra ,phai nop khac . Tai khoan nay dung e phan anh tnh hnh thanh toan ve cac khoan phai tra,phai nop ngoai noi dung a phan anh cac TK khac (t 331 en 336) . Noi dung va pham vi phan anh cua TK nay gom cac nghiep vu chu yeu sau : Gia tr tha cha xac nh ro nguyen nhan,con ch quyet nh x ly cua cac cap co tham quyen . Gia tr tha phai tra cho ca nhan ,tap the (trong va ngoai n v) theo quyet nh cua cap co tham quyen ghi trong bien ban x ly ,neu a xac nh c nguyen nhan . Tnh hnh trch va thanh toan BHXH,BHYT va KPC . Cac khoan khau tr vao tien lng cua CNV theo quyet nh cua toa an (tien nuoi con khi ly d,con ngoai gia thu,le ph toa an ,cac khoan thu ho ,en bu ) Cac khoan lai phai tra cho cac ben tham gia lien quan. Cac khoan i vay,i mn vat t,tien von co tnh chat tam thi . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 25 Cac khoan tien nhan t n v uy thac hoac cac ai ly cua n v nhan uy thac hang xuat,nhap khau hoac nhan ai ly ban hang e nop cac loai thue xuat,nhap khau ,thue GTGT Doanh thu nhan trc ve lao vu dch vu a thc hien . Cac khoan phai tra ,phai nop khac . Ket cau cua TK 338 Phai tra ,phai nop khac . Ben n : - Ket chuyen gia tr tai san tha vao tai khoan lien wan theo quyet nh ghi trong

bien ban x ly . - Bao hiem xa hoi phai tra cho cong nhan vien - Kinh ph cong oan chi tai n v - So BHXH ,BHYT ,KPC a nop cho c quan quan ly quuy BHXH ,BHYT va KPC . - Ket chuyen doanh tu nhan trc sang tai khoan 511,tng ng vi doanh thu cua ky ke toan . - Tra lai tien cho khach hang (trng hp cha ket chuyen sang TK doanh thu ban hang). Ben co : - Gia tr tai san tha ch giai quyet (cha xac nh ro nguyen nhan) - Gia tr tai san tha phai tra cho ca nhan,tap the (trong va ngoai n v) theo quyet nh ghi trong bien ban x ly do xac nh ngay c nguyen nhan . - Trch BHXH ,BHYT ,KPC vao CPSX ,kinh doanh . - Cac khoan thanh toan vi CNV ve tien nha ,ien ,nc tap the . - Tnh BHXH ,BHYT tr vao lng cua CNV - BHXH va kinh ph cong oan vt chi c cap bu . - Doanh thu nhan trc - Cac khoan phai tra khac So d ben Co : - So tien con phai tra ,con phai nop - BHXH ,BHYT va KPC a trch cha nop u cho c quan quan ly hoac so quy e lai cho doanh nghiep cha chi het. - Gia tr tai san phat hien tha con cha giai quyet - Doanh thu nhan trc hien co cuoi ky - TK nay co the co so d ben N phan anh so a tra ,a nop nhieu hn so phai tra ,phai nop hoac so BHXH va KPC vt chi cha c cap bu. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 26 TK 338 co 6 TK cap 2 : TK 3381 Tai khoan tha ch giai quyet :Phan anh gia tr tai san tha cha xac nh ro nguyen nhan,con chi\ quyet nh x ly cua cap co tham quyen . Trng hp gia tr tai san tha a xac nh c nguyen nhan va co bien ban

x ly th c ghi ngay vao cac tai khoan co lien quan,khong hach toan qua TK 338 (3381) TK 3382 Kinh ph cong oan :Phan anh tnh hnh trch va thanh toan kinh ph cong oan n v . TK 3383 Bao hiem xa hoi :Phan anh tnh hnh trch va thanh toan BHXH n v . TK 3384 Bao hiem y te :Phan anh tnh hnh trch va thanh toan BHYT theo quy nh. TK 3387 Doanh thu cha thc hien TK 3388 Phai tra ,phai nop khac :Phan anh cac khoan phai tra khac cua n v ngoai noi dung cac khoan phai tra a phan anh trong cac TK t 331 en 336 va t TK 3381 en 3387 . c. TK 335 Chi ph phai tra : TK nay dung e phan anh cac khoan chi ph trch trc ve tien lng phep cua CNSX,sa cha ln TSC va cac khoan trch trc khac. Ket cau TK nay nh sau : Ben N : Cac khoan chi ph thc te phat sinh thuoc noi dung chi ph phai tra va khoan ieu chnh vao cuoi nien o. Ben Co : Khoan trch trc tnh vao chi ph cua cac oi tng co lien quan va khoan ieu chnh vao cuoi nien o . D Co : Khoan trch trc tnh vao chi ph hien co . 7. Phng phap phan anh 7.1. Ke toan tong hp tien lng ,tien cong ,tien thng Hang thang ,can c vao bang tong hp thanh toan tien lng va cac chng t hach toan lao ong,ke toan xac nh so tien lng phai tra cho CNV va tnh vao chi ph SXKD cac bo phan ,n v ,cac oi tng s dung lao ong ke toan ghi so theo nh khoan nh sau : Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 27 N TK 622 Chi ph nhan cong trc tiep (chi tiet theo tng oi tng san pham )

N TK 623 (6231) Chi ph s dung may thi cong (trong DNXL) N TK 627 (6271) Chi ph san xuat chung N TK 641 (6411) Chi ph ban hang N TK 642 (6421) Chi ph quan ly doanh nghiep N TK 241 XDCB d dang Co TK 334 Phai tra cong nhan vien. So tien ghi ben N cac TK tren bao gom tien lng chnh,tien lng phu,phu cap lng,phu cap lao ong (trong DNXL),tien an gia ca,tien cho lao ong n cac khoan mang tnh chat nh lng theo quy nh cua CN (nh tien thng trong quy lng) trc tiep san xuat,cong nhan trc tiep ieu khien xe may thi cong va phuc vu may thi cong trong ca DNXL (TK 623),nhan vien phan xng,nhan vien quan ly oi xay doing,nhan vien ban hang ,nhan vien quan ly doanh nghiep,CNV bo phan xay dng c ban . Rieng tien an cua cong nhan xay lap trong cac doanh nghiep xay lap khong c tnh vao TK 622 nh cac doanh nghiep khac c tnh vao TK 627 (6271). Cong nhan xay lap trong cac DNXL bao gom cong nhan ne,moc ,sn,be tong,thao lap cop pha,nhung gach vao nc,bao dng be tong,lau may trc khi lap,cong nhan van chuyen vat lieu trong pham vi thi cong. Cong nhan phuc vu may thi cong bao gom cong nhan van chuyen cung cap nhien lieu,vat lieu cho xe,may thi cong. Trong cac DNXL ,trng hp co s dung lao ong thue ngoai khong thuoc bien che cua DNXL,khi xac nh tien cong phai tra oi vi cong nhan thue ngoai ke toan ghi : N TK 622,623 Co TK 334 (3342) Khi tnh tien thng phai tra cho nhan vien lay t quy khen thng ghi : N TK 431 (4311) Co TK 334 (3342) Tnh khoan BHXH phai tra thay lng cho cong nhan vien khi b om au ,thai san,tai nan lao ong . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep

Sinh vien : Pham Th Phi Phung Trang 28 N TK 338 (3383) :Phai tra ,phai nop khac Co TK 334 :Phai tra cong nhan vien Cac khoan khau tr vao lng va thu nhap cua cong nhan vien gom tien tam ng s dung khong het,BHXH,BHYT,tien boi thng,tien nha,ien ,nc N TK 334 Phai tra CNV Co TK 141 Tam ng Co TK 138 Phai thu khac Co TK 338 Phai tra ,phai nop khac Khi ng trc hoac thc thanh toan cac khoan tien lng ,tien cong ,tien thng,cac khoan mang tnh chat tien lng va cac khoan phai tra khac cho CNV ke toan ghi : N TK 334 Co TK 111 Tnh thue thu nhap cua CNV,ngi lao ong phai nop Nha nc ghi : N TK 334 Co TK 333 (3338) Thue va cac khoan phai nop Nha nc S o ke toan the hien nh sau : TK 141,138,338 TK 334 TK 622,623,627641,642,241 (4) Cac khoan khau tr vao lng (1) Tien lng,tien cong,phu cap an gia ca tnh cho cac oi tng chi ph SXKD TK 111 TK 338 (3383) (5) ng trc va thanh toan cac (2) BHXH phai tra thay lng khoan cho CNV TK 333 (3338) 431 (4311) (6) Tnh thue thu nhap CNV (3) Tien thng phai tra t phai nop Nha nc quy khen thng Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 29 7.2. Ke toan tong hp BHXH ,BHYT ,KPC Can c vao tien lng phai tra cho CNV tnh vao CPSXKD cac bo phan,cac oi tng va ty le trch BHXH,BHYT,KPC tnh vao CPSXKD cho cac bo phan,cac oi tng,ke toan ghi : N TK 622 Chi ph nhan cong trc tiep (chi tiet theo oi tng SP) N TK 637 (6271) Chi ph san xuat chung N TK 641 (6411) Chi ph ban hang N TK 642 (6421) Chi ph QLDN

N TK 334 Phai tra CNV (phan tnh tr vao tien lng cua CNV theo quy nh) Co TK 338 Phai tra ,phai nop khac (3382,3383,3384) oi vi cac DNXL khoan trch BHXH,BHYT,KPC cua cong nhan XL khong c tnh vao TK 622,cua cong nhan ieu khien xe may thi cong va phuc vu may thi cong khong c tnh vao TK 623,ma tnh het vao TK 627 (6271).Nh vay but toan N TK 627 (6271),Co TK 338 (3382,3382,3384) trong cac DNXL bao gom khoan trch BHXH,BHYT,KPC theo ty le (%) quy nh hien hanh tren tien lng phai tra cho cong nhan trc tiep xay lap,cong nhan x dung may thi cong va nhan vien quan ly oi thi cong (thuoc bien che cua doanh nghiep) Can lu y,ch khong tnh vao TK 622 khoan trch BHXH,BHYT,KPC cua cong nhan xay lap trong DNXL.Trng hp trong DNXL co cac hoat ong SXSP cong nghiep hoac hoat ong cung cap dch vu th van tnh khoan trch BHXH,BHYT,KPC theo tien lng vao TK 622 nh cac nganh khac . Tnh BHXH phai tra cho CNV N TK 338 (3383) Co TK 334 Nop BHXH,BHYT,KPC cho c quan quan ly,hoac khi chi tieu BHXH,ph cong oan tai n v : N TK 338 (3382,3383,3384) Co TK 111,112 Khoan BHXH ,DN a chi theo che o c c quan BHXH hoan tra,khi nhan c khoan hoan tra ke toan ghi : N TK 111,112 Co TK 338 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 30 S o ke toan the hien nh sau : TK 334 TK 338 TK 622,623,627,641,642,241 (3) BHXH phai tra theo lng (1) Trch theo BHXH ,BHYT ,KPC , cho CNV tnh vao CPSXKD TK 111,112 TK 338 (3383)

(4) Nop (chi) BHXH ,BHYT ,KPC (2) Khau tr lng tien nop ho BHXH theo quy nh BHYT cho CNV TK 431 (4311) (5) nhan khoan hoan tra cua c quan BHXH ve khoan DN a chi 7.3. Ke toan khoan trch trc tien lng ngh phep cua cong nhan san xuat (trng hp CN ngh phep khong eu gia cac thang trong nam) Khi tnh so trch trc tren lng ngh phep cua cong nhan san xuat ghi : N TK 622 CP nhan cong trc tiep (chi tiet theo oi tng ,SP) N TK 623 (6231) CPSD may thi cong (oi vi DNXL) Co TK 335 Chi ph phai tra Tien lng ngh phep cua CNSX thc te phai tra N TK 335 Co TK 334 Tnh so trch BHXH ,BHYT ,KPC tren so tien lng ngh phep phai tra cua CNSX N TK 622 Co TK 338 Rieng nganh SXXL khi tnh so trch BHXH ,BHYT ,KPC tren so tien lng ngh phep phai tra cua cong nhan xay lap ,cong nhan ieu khien may thi cong,ghi: N TK 627 (6271) Co TK 338 (3382,3383,3384) Cuoi nien o ke toan ,tnh toan tong so tien lng ngh phep a trch trc trong nam cua cong nhan san xuat va tong so tien lng ngh phep phai tra thc te phat sinh. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 31 +Neu so a trch trc tien lng ngh phep CNSX tnh vao CPSX ln hn so tien lng ngh phep phai tra thc te phat sinh th ieu chnh tang chi ph ,ke toan ghi: N TK 622,623 (chenh lech so tien lng ngh phep phai tra ln hn so a trch trc) Co TK 335 +Neu so a trch trc tien lng ngh phep cua CNSX tnh vao CNSX ln

hn so tien lng ngh phep phai tra thc te phat sinh th phai hoan nhap so chenh lech e ghi giam chi ph. N TK 335 (chenh lech so tien lng ngh phep phai tra nho hn so a trch trc) Co TK 622,623 Ngoai ra doanh nghiep con phai tnh trc quy tr cap mat viec lam. Khi tnh trc se ghi : N TK 642 Co TK 335 Khi chi tra cho CNV se ghi : N TK 335 Co TK 111,112 S o ke toan the hien nh sau : TK 334 TK 627 oi vi CN xay lap CN ieu khien (3) Trch BHXH ,BHYT ,KPC tnh tren may thi cong trong DNXL TK 622,623 tien lng ngh phep phai tra oi vi CN SX khac (622) TK 334 TK 335 (2) Tien lng ngh phep phai tra (1) So trch trc tien lng ngh phep cua cho CNSX CNSX hang thang TK 622,623 (5) Hoan nhap chenh lech chi ph (4) Cuoi nien o ke toan ieu chnh so chenh trch trc tien lng ngh phep ln lech tien lng ngh phep thc te phat sinh hn tien lng ngh phep thc te ln hn chi ph a trch trc phat sinh Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 32 Phan 3 : THC TE HACH TOAN TIEN LNG TAI CONG TY TNHH O AC XD TM HNG THNH . e co c s lap ke hoach tien lng , phan bo chi ph tien lng vao oi tng s dung. Cong ty a can c vao tnh chat e chia lam hai loai lao ong: Cong nhan lao ong trc tiep: to trng va cong nhan Cong nhan lao ong gian tiep :Giam oc , nhan vien phong ke toan , nhan vien ky thuat. So lng nhan s trong thang 01 nam 2008 tai cong ty Hng Thnh : 29 ngi STT HO VA TEN CHC VU TRNH O TUOI

1 Tran Minh Man Giam oc ai Hoc 40 2 Hoang Th Thap ieu Ke Toan Trng Cao ang 36 3 Nguyen Th Khanh Quynh Ke toan vien ai Hoc 32 4 Tran th Thien Kim Thu Quy Trung Cap 30 5 Pham Th Phi Phung Quan Thu Trung Cap 22 6 Nguyen Th Nam NV Van Phong 12/12 29 7 Pham Th Bch Ngoc NV Van Phong 12/12 29 8 Ho Th My Bnh NV Van Phong Cao ang 35 9 Phan Th Ngoc Giau NV Van Phong 10/12 26 10 Nguyen Ho Th E Ly NV Van Phong Cao ang 29 11 Cao Th Thuy NV Van Phong Cao ang 30 12 Tran at Van To Trng o ac ai Hoc 37 13 Bui Van Chau NV o ac Trung Cap 30 14 Vo Tuan Hai NV o ac Trung Cap 26 15 Pham Hu Giang NV o ac Trung Cap 32 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 33 16 Nguyen Hoang Huy NV o ac ai hoc 31 17 Vo c Huy NV o ac ai Hoc 24 18 o Nh Hoang NV o ac Trung Cap 34 19 Nguyen Thanh Trung NV o ac KTV Trung Cap 35 20 Bui Van Tuan NV o ac Trung Cap 33 21 Mai Quy Bnh NV o ac Trung Cap 30 22 Nguyen Thanh Chung NV o ac Trung cap 29 23 Nguyen Quoc Lc NV o ac Trung Cap 26 24 Nguyen Ngoc Phu NV o ac Trung Cap 30 25 Tang Duy Hiep NV o ac Trung Cap 25 26 Nguyen Anh Vu NV o ac Trung Cap 26 27 Pham Hong Thai NV o ac ai Hoc 33 28 Phan Van Quan NV o ac KTV Trung Cap 23 29 Nguyen Van Nhanh Bao Ve 9/12 56 1. Hnh thc tra lng Cong ty ap dung hnh thc tra lng theo thi gian :La tien lng tra cho ngi lao ong theo thi gian lam viec, cap bac cong viec va thang lng cua ngi lao ong. Tien lng tnh theo thi gian co the thc hien theo thang ngay, gi lam viec cua ngi lao ong tuy theo yeu cau va trnh o quan ly thi gian hoat ong cua doanh nghiep. Mc lng thang=(Mc lng CB*Heso lng) +Tong he so cac khoan phu cap Mc lng tuan = (Mc lng thang *12)/62 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep

Sinh vien : Pham Th Phi Phung Trang 34 Chia lng theo cap bac cong viec va thi gian lam viec thc te: 2. Chng t s dung va trnh t luan chuyen chng t. 2.1. Chng t s dung .. Bang thanh toan tien lng la c s e lap phieu chi, phieu thu. Bang nay c lap vao cuoi thang. .. Bang chng nhan ngh om ,thai san ,tai nan. .. Bang thanh toan tr cap BHXH . .. Bang thanh toan tien phep . .. Giay bao nop tien. Lng can ban cua khoi gian tiep c cu the cho tng nhan vien theo mc lng cho tng ngi. Lng can ban cho cong nhan lao ong trc tiep da tren mc lng cho tng ngi . 2.2. Trnh t luan chuyen chng t Cuoi thang ,Ke toan lng lap bang thanh toan tien lng cua tng bo phan mang sang phong Ke toan trng ky roi a cho Giam oc ky duyet. Khi Giam oc a ky duyet th luc bay gi Thu Quy mi lap phieu chi e chi lng cho can bo cong nhan vien . Mc lng ngay=Mc lng thang/22 hoac 26 ngay cong Tien lng theo cap bac = Thi gian thc te* n gia tien lng theo cap bac Tong tien lng = Tong ngay cong * n gia 1 ngay cong BANG THANH TOAN TIEN LNG PHIEU CHI Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 35 3. Cac nghiep vu phat sinh trong thang 01. Ghi chu : V cong ty khong ang ky cong oan nen viec ang ky he thong thang lng,bang lng cua cong ty gap tr ngai. V the cong ty s dung hai he thong thang bang lng vi mc thap nhat la 450,000 oi vi CBCNV lam viec lau nam tai cong ty va 620,000 ch ap dung cho nhng CBCNV mi tham gia BHXH ,BHYT trong thang 01/2008 e thuan tien cho viec tnh BHXH,BHYT.

ieu nay a c c quan bao hiem quan Bnh Thanh chap thuan t thang 01/2008 cho en 04/2008 ,au thang 05/2008 th phai ieu chnh mc lng cho tat ca CBCNV di mc lng 620,000 len thanh 620,000 + 7% + phan nop bo sung cua thang 1,2,3,4 (Kem theo mau 03a ve viec ieu chnh tang lng a c C Quan BHXH Quan Bnh Thanh duyet ) Thang 01 Cach tnh lng cho can bo cong nhan vien Cong Ty Hng Thnh la mc lng tnh theo thang,vi cong thc sau : BO PHAN VAN PHONG : 1. Tran Minh Man .. Mc lng can ban = (450,000 * 2.952) = 1,328,000 .. Phu cap chc vu : 550,000 .. Tien cm : 343,000 .. Tien xang : 450,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,971,000 . Mc lng thang=(Mc lng CB* Heso lng)+Tong cac khoan phu cap Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 36 2. Hoang Th Thap ieu .. Mc lng can ban = (450,000 * 1.953) = 879,000 .. Phu cap chc vu : 350,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,322,000 . 3. Nguyen Th Khanh Quynh .. Mc lng can ban = (450,000 * 1.844) = 830,000 .. Phu cap chc vu : 350,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,173,000 . 4. Tran Th Thien Kim .. Mc lng can ban = (450,000 * 1.634) = 735,000 .. Phu cap chc vu : 350,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,048,000 .

Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 37 5. Pham Th Phi Phung .. Mc lng can ban = (620,000 * 1.000) = 620,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,913,000 . 6. Nguyen Th Nam .. Mc lng can ban = (620,000 * 1.000) 00 = 620,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,913,000 . 7. Pham Th Bch Ngoc .. Mc lng can ban = (450,000 * 1.142) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 38 8. Ho Th My Bnh .. Mc lng can ban = (450,000 * 1.780) = 801,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,104,000 . 9. Phan Th Ngoc Giau .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 10. Nguyen Ho Th E Ly .. Mc lng can ban = (450,000 * 1.289) = 580,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,873,000 .

Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 39 11. Cao Th Thuy .. Mc lng can ban = (450,000 * 1.289) = 580,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,873,000 . 12. Nguyen Van Nhanh .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . BO PHAN O VE : 1. Tran at Van .. Mc lng can ban = (450,000 * 1.762) = 793,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,136,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 40 2. Bui Van Chau .. Mc lng can ban = (450,000 * 1.469) = 661,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 2,004,000 . 3. Pham Hu Giang .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 4. Vo Tuan Hai .. Mc lng can ban = (450,000 * 1.469) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000

.. Mc lng thang : 2,004,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 41 5. Nguyen Hoang Huy .. Mc lng can ban = (450,000 * 1.289) = 580,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,873,000 . 6. Vo c Huy .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 7. o Nh Hoang .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 42 8. Nguyen Thanh Trung .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 9. Bui Van Tuan .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 10. Mai Quy Bnh .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000

.. Mc lng thang : 1,807,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 43 11. Nguyen Thanh Chung .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 12. Nguyen Quoc Lc .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 13. Nguyen Ngoc Phu .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 14. Tang Duy Hiep .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 44 .. Mc lng thang : 1,807,000 . 15. Nguyen Anh Vu .. Mc lng can ban = (450,000 * 1.143) = 514,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,807,000 . 16. Pham Hong Thai .. Mc lng can ban = (450,000 * 1.289) = 580,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000

.. Tong thc lnh 1,873,000 . 17. Phan Van Quan .. Mc lng can ban = (620,000 * 1.000) = 620,000 .. Phu cap chc vu : 300,000 .. Tien cm : 343,000 .. Tien xang : 350,000 .. Thng tet dng lch : 300,000 .. Mc lng thang : 1,913,000 . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 45 Ngay 29/01/2008 .. Cuoi thang 01/2008 lap bang thanh toan lng.Theo o lng phai tra cho CBCNV cac bo phan bao gom cac khoan phu cap ( phu cap chc vu ,tien cm ,tien xang,tien thng tet dng lch ) Bo phan van phong : 24,631,000 Bo phan o ve : 31,630,000 Hach toan : N 642 : 24,631,000 N 627 : 31,630,000 Co 334 : 56,261,000 .. Trch BHXH ,BHYT theo quy nh . Hach toan : N 642 : 1,221,790 N 627 : 1,623,330 N 334 : 1,004,160 Co 338 : 3,849,280 Chi tiet 3383 : 3,347,200 3384 : 502,080 .. Ghi chu : - V doanh nghiep khong ang ky bo phan cong oan nen khong a TK 3382 vao qua trnh hach toan . - V Ong Tran Minh Man la Giam oc Chu S Hu cua Cty Hng Thnh nen khong c tham gia BHXH,BHYT tai cong ty theo quy nh Nha Nc trc kia ,nen Ong Tran Minh Man tham gia BHXH tai oan o ac Ban o Ban Quan Ly at ai TP.HCM t thang 04/1993 en 05/1998 th khong tham gia Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 46 BHXH na .Mai en thang 06/2008 Nha Nc mi cho chu doanh nghiep tham

gia BHXH tai doanh nghiep nen Ong Man mi tham gia va ong bo sung nhng nam qua.(Kem bien ban so 47/BB/CT/2008 gi BHXH Quan Bnh Thanh va mau 02a - TBH ong bo sung BHXH cua ong Man trong thang 06/2008 a c C Quan BHXH Quan Bnh Thanh duyet ngay 02/06/2008 ) .. Phieu chi so 56 ngay 16/01/2008 nop BHXH ,BHYT va a nhan c giay bao nop tien. Hach toan : N 338 : 3,849,280 Chi tiet 3383 : 3,347,200 3384 : 502,080 Co 111 : 3,849,280 .. Phieu chi so 62 ngay 31/01/2008 chi thanh toan tien lng ,tien thng va cac khoan khac phu cap cho cong nhan vien khi a khau tr tien BHXH ,BHYT cua CNV 6% (Rieng Ong Tran Minh Man th khong tr BHXH ,BHYT v khong tham gia BHXH ,BHYT ) . Hach toan : N 334 : 55,256,840 Co 111 : 55,256,840 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 47 Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 48 Phan 4 : TONG KET 1. Nhan xet: Trong thi gian thc tap va lam e tai bao cao tai cong ty em xin a ra y kien va nhan xet sau : Cong ty TNHH O AC XD TM HNG THNH la mot cong ty co uy tn va trach nhiem oi vi nhng khach hang cua cong ty .Cong ty a ap dung hnh thc ke toan va c cau to chc phu hp vi ac iem cua cong ty . Nh s nang no va co trach nhiem cua moi nhan vien trong cong ty a giup cong ty phat huy het tiem nang va phat trien het kha nang cua mnh .e co ban ve

ngay cang nhieu va doanh thu ngay cang cao la nh s ho tr ac lc cua cac anh em nhan vien trong cong ty la nhng ngi co trnh o va chuyen mon cao a giam sat chat che tnh hnh o ac cung nh tai chnh cua cong ty. Cong tac to chc bo may hoat ong cua cong ty hien nay la tot, hp ly cac chi nhanh hoat ong tot giup cho viec theo doi x ly so lieu nhanh chonh va chnh xac. Ve phan hach toan cua cong ty luon chap hanh ung nguyen tac ke toan cua tng chi nhanh va trien khai hp ly he thong tai khoan e ap dung cho cong ty . Ve phan thiet b may moc van phong, nh he thong phan mem vi tnh ,moi so lieu c x ly nhanh gon ton thi gian ghi chep. Cong ty tnh lng nh vay rat phu hp, ay u, hp ly tien lng c tnh da tren quy nh cua Bo Lao ong Thng Binh Xa Hoi va phu hp vi tnh hnh thc te. Tien lng gan lien vi trnh o va nang suat cua ngi lao ong. Tai cong ty, tien lng gan lien vi so ngay cong cua ngi lao ong lam ra trong ky, lam nhieu hng nhieu ,lam t hng t. Cong tac chng t di s luan chuyen , giam sat chat che cua cac nhan vien phong ke toan co lien quan va s kiem tra cua ke toan trng co quy mo trach nhiem cu the. Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 49 2. Kien ngh Hien nay, vi toc o phat trien nhanh chong cua thanh pho Ho Ch Minh trong the ky 21 nay, va theo qui hoach ke hoach hoa s dung at cua thanh pho theo ke hoach phat trien o th hoa cua thanh pho en nam 2010 th nhu cau ve o ac ban o phuc vu cho cac muc tieu muc ch khac nhau se con tiep tuc phat trien manh, nhu cau cua xa hoi con oi hoi phai khong co nhng mot ma nhieu n v to chc cong ty chuyen nganh ve o ac ban o tren a ban thanh pho Ho

Ch Minh. Cong Ty TNHH O AC XD TM HNG THNH goi tat la Hng Thnh Co., LTd c hnh thanh theo phng an thanh lap va hoat ong nh a neu chi tiet phan 1 se giai quyet phan nao nhu cau cua xa hoi hien nay trong lnh vc ve o ac ban o, giai quyet c van e huy ong moi tiem nang ve nhan lc tr thc tay nghe cua toan xa hoi... va ong thi se mang lai viec lam, li nhuan kinh te cho cac thanh vien Cong Ty. Vi phng hng hoat ong co thi gian thu hoi von au t khong qua 8 nam va lai tren von au t khoang 31,32% nam (tc bnh quan lai 2,6% thang) la co the chap nhan c va la kha thi cho s hnh thanh ton tai phat trien san xuat oi vi mot doanh nghiep t doanh dang Cong Ty trach nhiem hu han. La cong ty o ac co lien quan en phap luat khong trtanh khoi nhng rui ro va thiet hai cho ngi dan nen nhng ky s can co trach nhiem o ac chnh xac, tranh s sai lech e dan en viec kien tung ve ban ve cho khach hang cua cong ty. Cong ty can hoan thien hn hoan canh lam viec cua cong nhan vien. Gop phan vao s thanh cong cua cty cung vi c cau th trng hien nay th khong the phu nhan vai tro cua cong tac ke toan cua cong ty. Nhng nhan vien moi ngay can nam bat nhng con so kp thi, cong viec can s nhanh nhen, chnh xac , t m, khoi lng cong viec cung kha nhieu , moi nhan vien phong ke toan ch nen kiem nhiem moi cong viec khac nhau. Theo y kien cua em co the khong theo sat tnh hnh thc te tnh hnh cua cong ty do ng v tr cua mot sinh vien thc tap cha trc tiep lam viec vi thc te nhng ay cung la mot gi y gop phan nang cao hieu qua cua cong ty . Bao cao thc tap tot nghiep Trung cap khoa 2007 GVHD : Nguyen Th Minh Hiep Sinh vien : Pham Th Phi Phung Trang 50 3. Ket luan

Qua thi gian tm hieu thc te tai cong ty ket hp vi nhng kien thc a hoc trng .Em a chon e tai KE TOAN TIEN LNG VA CAC KHOAN TRCH THEO LNG e nghien cu . Nhn chung tnh hnh quan ly tai Cong ty HNG THNH het sc nghiem ngat va co he thong t cac phong ban , thi gian thc tap tai cong ty a giup em nhieu ieu bo ch trong thc te.Phong ke toan cua cong ty a thc hien ung chc nang va nhiem vu cua mnh do Nha Nc va cap tren quy nh trong viec ghi chep so sach ke toan.Theo doi va phan anh cac nghiep vu kinh te phat sinh chat che , chnh xac va ay u gop phan thuc ay viec san xuat kinh doanh cua cong ty ngay mot i len, co tn nhiem cao trong gii khach hang nham cai thien i song ngi lao ong. Trong thi gian thc tap va qua , cac ch phong ke toan a tao ieu kien cho va giup d em, nen em thay c s van dung , sang tao linh hoat nhng van am bao c tnh chnh xac va nguyen tac quan ly tai chnh. Qua thi gian thc tap gan lien vi kien thc co han , viec nam bat nhn nhan con han che, cha hoan chnh. Cho nen noi dung trnh bay khong the tranh nhng sai sot . Em rat mong s ch bao cua Quy Thay Co va Ban Lanh ao cong ty e em c hieu ro hn, hoc hoi c nhieu kinh nghiem hn ,cung nh e bai bao cao co the hoan chnh hn. Mot lan na em xin chan thanh cam n !